{ "id": 4107, "slug": "chhattisgarh-value-added-sales-tax-act-2005", "title": "CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005", "short_title": "Chhattisgarh Value Added Sales Tax Act, 2005", "act_number": "2", "act_year": 2005, "act_type": "STATE", "location": "Chhattisgarh", "law_status": "amended", "enactment_date": "2005-03-01", "description": "Chhattisgarh Value Added Sales Tax Act, 2005", "preamble": "", "section_label": "Section", "sections": [ { "number": "1", "title": "An ACT", "chapter": null, "content": "An Act to levy a tax on the sale or purchase of goods in the State of Chhattisgarh.", "footnote": "", "is_definition": false, "sort_order": 0 }, { "number": "2", "title": "CHAPTER I - PRELIMINARY", "chapter": "CHAPTER I", "content": "CHAPTER I - PRELIMINARY", "footnote": "", "is_definition": false, "sort_order": 10 }, { "number": "1", "title": "Section 1. Short title, extent and commencement", "chapter": null, "content": "Short title, extent and commencement.", "footnote": "", "is_definition": false, "sort_order": 20 }, { "number": "1", "title": "Section 1(1)", "chapter": null, "content": "This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005.", "footnote": "", "is_definition": false, "sort_order": 30 }, { "number": "1", "title": "Section 1(2)", "chapter": null, "content": "It extends to the whole of Chhattisgarh.", "footnote": "", "is_definition": false, "sort_order": 40 }, { "number": "1", "title": "Section 1(3)", "chapter": null, "content": "It shall come into force on such date as the State Government may, by notification, appoint.", "footnote": "", "is_definition": false, "sort_order": 50 }, { "number": "2", "title": "Section 2. Definitions", "chapter": null, "content": "In this Act, unless the context otherwise requires,—", "footnote": "", "is_definition": true, "sort_order": 60 }, { "number": "2", "title": "Section 2(a)", "chapter": null, "content": "'Appellate Deputy Commissioner' means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Appellate Additional Deputy Commissioner of Sales Tax;", "footnote": "", "is_definition": true, "sort_order": 70 }, { "number": "2", "title": "Section 2(b)", "chapter": null, "content": "'Assistant Commissioner' means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax;", "footnote": "", "is_definition": true, "sort_order": 80 }, { "number": "2", "title": "Section 2(c)", "chapter": null, "content": "'Board' means the Board of Revenue constituted under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959);", "footnote": "20 of 1959", "is_definition": true, "sort_order": 90 }, { "number": "2", "title": "Section 2(d)", "chapter": null, "content": "'Business' includes—\n(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and whether or not there is any volume, frequency, continuity or regularity in such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern referred to in sub-clause (i);", "footnote": "", "is_definition": true, "sort_order": 100 }, { "number": "2", "title": "Section 2(e)", "chapter": null, "content": "'Capital goods' means plant, machinery and equipment directly used in the process of manufacture but excluding such civil structures as may be prescribed;", "footnote": "", "is_definition": true, "sort_order": 110 }, { "number": "2", "title": "Section 2(f)", "chapter": null, "content": "'Commissioner' means the Commissioner of Sales Tax appointed under Section 3;", "footnote": "", "is_definition": true, "sort_order": 120 }, { "number": "2", "title": "Section 2(g)", "chapter": null, "content": "'Dealer' means any person who carries on the business of buying, selling, supplying or distributing goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes—\n(i) a local authority, a company, an undivided Hindu family or any society (including a co-operative society), club, firm or association which carries on such business;\n(ii) a society (including a co-operative society), club, firm or association which buys goods from or sells, supplies or distributes goods to its members;\n(iii) a commission agent, a broker, a del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal;\n(iv) any person who transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration in the course of business;", "footnote": "3 of 1930", "is_definition": true, "sort_order": 130 }, { "number": "2", "title": "Explanation to Section 2(g)", "chapter": null, "content": "Explanation 1.—Every person who acts as an agent of a non-resident dealer, that is, as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State on behalf of such dealer, shall be deemed to be a dealer for the purposes of this Act.\nExplanation 2.—The Central Government or a State Government or any department or office thereof shall be deemed to be a dealer for the purposes of this Act.\nExplanation 3.—Any non-trading, commercial or financial establishment including a bank, an insurance company, a transport company and any other such company shall be deemed to be a dealer for the purposes of this Act.", "footnote": "", "is_definition": false, "sort_order": 140 }, { "number": "2", "title": "Section 2(h)", "chapter": null, "content": "'Declared goods' shall have the same meaning as assigned to it in the Central Sales Tax Act, 1956 (No. 74 of 1956);", "footnote": "74 of 1956", "is_definition": true, "sort_order": 150 }, { "number": "2", "title": "Section 2(i)", "chapter": null, "content": "'Deputy Commissioner' means a Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Deputy Commissioner of Sales Tax;", "footnote": "", "is_definition": true, "sort_order": 160 }, { "number": "2", "title": "Section 2(j)", "chapter": null, "content": "'Document' means any title, deed, writing or inscription and includes 'electronic record' and 'electronic form' as defined in the Information Technology Act, 2000 (No. 21 of 2000) and any other object presenting evidence;", "footnote": "21 of 2000", "is_definition": true, "sort_order": 170 }, { "number": "2", "title": "Section 2(k)", "chapter": null, "content": "'Goods' means all kinds of movable property including computer software but does not include actionable claims, newspapers, stock, shares, securities or Government stamps;", "footnote": "", "is_definition": true, "sort_order": 180 }, { "number": "2", "title": "Section 2(l)", "chapter": null, "content": "'Import' means bringing or ordering of goods into the State of Chhattisgarh from any place outside the State;", "footnote": "", "is_definition": true, "sort_order": 190 }, { "number": "2", "title": "Section 2(m)", "chapter": null, "content": "'Input tax' means the amount paid or payable as tax under clause (1) of Section 8 by a registered dealer to another registered dealer selling goods specified in Schedule II on the purchase of such goods;", "footnote": "", "is_definition": true, "sort_order": 200 }, { "number": "2", "title": "Section 2(n)", "chapter": null, "content": "'Manufacture' includes any activity that brings about a change in an article or articles as a result of processing, treatment, or labor, resulting in a new and different article;", "footnote": "", "is_definition": true, "sort_order": 210 }, { "number": "2", "title": "Section 2(o)", "chapter": null, "content": "'Place of business' means any place where a dealer buys or sells goods or stores goods or keeps documents or accounts of his purchases and sales or both;", "footnote": "", "is_definition": true, "sort_order": 220 }, { "number": "2", "title": "Section 2(p)", "chapter": null, "content": "'Prescribed' means prescribed by rules made under this Act;", "footnote": "", "is_definition": true, "sort_order": 230 }, { "number": "2", "title": "Section 2(q)", "chapter": null, "content": "'Purchase price' shall comprise the valuable consideration paid or payable by a dealer for the purchase of goods;", "footnote": "1 of 1944", "is_definition": true, "sort_order": 240 }, { "number": "2", "title": "Section 2(r)", "chapter": null, "content": "'Registered dealer' means a dealer registered under this Act;", "footnote": "", "is_definition": true, "sort_order": 250 }, { "number": "2", "title": "Section 2(s)", "chapter": null, "content": "'Sale' with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or other valuable consideration;", "footnote": "", "is_definition": true, "sort_order": 260 }, { "number": "2", "title": "Section 2(t)", "chapter": null, "content": "'Sale price' means the amount payable to a dealer as valuable consideration for the sale of any goods;", "footnote": "", "is_definition": true, "sort_order": 270 }, { "number": "2", "title": "Section 2(u)", "chapter": null, "content": "'Sales Tax Officer' means a Sales Tax Officer appointed under Section 3 and includes an Additional Sales Tax Officer;", "footnote": "", "is_definition": true, "sort_order": 280 }, { "number": "2", "title": "Section 2(v)", "chapter": null, "content": "'Tax' means tax payable under this Act;", "footnote": "", "is_definition": true, "sort_order": 290 }, { "number": "2", "title": "Section 2(w)", "chapter": null, "content": "'Taxable turnover' in relation to a dealer for any period means that part of his turnover which remains after deducting therefrom the prescribed deductions;", "footnote": "", "is_definition": true, "sort_order": 300 }, { "number": "2", "title": "Section 2(x)", "chapter": null, "content": "'Tax-paid goods' means goods specified in Parts III and IV of Schedule II purchased by a dealer from a registered dealer within the State of Chhattisgarh;", "footnote": "74 of 1956", "is_definition": true, "sort_order": 310 }, { "number": "2", "title": "Section 2(y)", "chapter": null, "content": "'Turnover' in relation to any period means the aggregate amount of sale price received or receivable by a dealer in respect of any sale, supply or distribution of goods;", "footnote": "20 of 1959", "is_definition": true, "sort_order": 320 }, { "number": "2", "title": "Section 2(z)", "chapter": null, "content": "'Value Added Sales Tax' means tax payable on sale or purchase of goods under this Act;", "footnote": "", "is_definition": true, "sort_order": 330 }, { "number": "2", "title": "Section 2(za)", "chapter": null, "content": "'Year' means twelve months ending on 31st March.", "footnote": "", "is_definition": true, "sort_order": 340 }, { "number": "36", "title": "CHAPTER II - TAX ASSESSING AUTHORITY", "chapter": "CHAPTER II", "content": "CHAPTER II - TAX ASSESSING AUTHORITY", "footnote": "", "is_definition": false, "sort_order": 350 }, { "number": "3", "title": "Section 3. Tax assessing and other officers", "chapter": null, "content": "Tax assessing and other officers.", "footnote": "", "is_definition": false, "sort_order": 360 }, { "number": "3", "title": "Section 3(1)", "chapter": null, "content": "There may be appointed a Commissioner of Sales Tax and the following classes of officers to assist him, namely:\n(a) Additional Commissioner of Sales Tax;\n(b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Sales Tax;\n(c) Deputy Commissioner or Additional Deputy Commissioner of Sales Tax;\n(d) Assistant Commissioner or Additional Assistant Commissioner of Sales Tax;\n(e) Sales Tax Officer or Additional Sales Tax Officer;\n(f) Assistant Sales Tax Officer; and\n(g) Inspector of Sales Tax.", "footnote": "", "is_definition": false, "sort_order": 370 }, { "number": "3", "title": "Section 3(2)", "chapter": null, "content": "The Commissioner of Sales Tax and Additional Commissioner of Sales Tax shall be appointed by the State Government, and the other officers specified in sub-section (1) shall be appointed by the State Government or such other authority as the State Government may direct.", "footnote": "", "is_definition": false, "sort_order": 380 }, { "number": "3", "title": "Section 3(3)", "chapter": null, "content": "The Commissioner of Sales Tax and Additional Commissioner of Sales Tax shall exercise all powers and perform all duties conferred or imposed on the Commissioner by or under this Act throughout the State.", "footnote": "", "is_definition": false, "sort_order": 390 }, { "number": "3", "title": "Section 3(4)", "chapter": null, "content": "The other officers referred to in sub-section (2) shall exercise such powers and perform such duties as may be conferred or imposed by or under this Act within such areas as the appointing authority may specify.", "footnote": "", "is_definition": false, "sort_order": 400 }, { "number": "42", "title": "CHAPTER III - INCIDENCE OF TAX", "chapter": "CHAPTER III", "content": "CHAPTER III - INCIDENCE OF TAX", "footnote": "", "is_definition": false, "sort_order": 410 }, { "number": "4", "title": "Section 4. Incidence of tax", "chapter": null, "content": "Incidence of tax.", "footnote": "", "is_definition": false, "sort_order": 420 }, { "number": "4", "title": "Section 4(1)", "chapter": null, "content": "Every dealer whose turnover during the period of twelve months immediately preceding the commencement of this Act exceeds the prescribed limit, which shall not exceed five lakh rupees, shall be liable to pay tax under this Act.", "footnote": "", "is_definition": false, "sort_order": 430 }, { "number": "4", "title": "Section 4(2)", "chapter": null, "content": "Every dealer to whom sub-section (1) does not apply shall be liable to pay tax under this Act from the date on which his turnover in a year first exceeds the limits prescribed under the said sub-section.", "footnote": "", "is_definition": false, "sort_order": 440 }, { "number": "5", "title": "Section 5. Determination of liability to pay tax", "chapter": null, "content": "Determination of liability to pay tax.", "footnote": "", "is_definition": false, "sort_order": 450 }, { "number": "5", "title": "Section 5(1)", "chapter": null, "content": "The Commissioner shall, in the prescribed manner, institute proceedings for the purpose of determining the liability of any dealer to pay tax under this Act.", "footnote": "", "is_definition": false, "sort_order": 460 }, { "number": "5", "title": "Section 5(2)", "chapter": null, "content": "Notwithstanding anything contained in sub-section (2) of Section 4, the determination of liability of any dealer to pay tax under this Act shall not be made from a date earlier than five years prior to the date of institution of proceedings or the date of validity of registration certificate, whichever is earlier.", "footnote": "", "is_definition": false, "sort_order": 470 }, { "number": "6", "title": "Section 6. Joint and several liability of certain classes of dealers", "chapter": null, "content": "Joint and several liability of certain classes of dealers.", "footnote": "", "is_definition": false, "sort_order": 480 }, { "number": "6", "title": "Section 6(1)(a)", "chapter": null, "content": "Where a dealer (hereinafter referred to as contractor) executes a works contract through another dealer (hereinafter referred to as sub-contractor), both contractor and sub-contractor shall be jointly and severally liable to pay tax in respect of transfer of property in goods involved in the execution of such works contract.", "footnote": "", "is_definition": false, "sort_order": 490 }, { "number": "6", "title": "Section 6(1)(b)", "chapter": null, "content": "If the contractor proves to the satisfaction of the Commissioner that tax on the turnover of goods supplied has been paid by the sub-contractor, the contractor shall not be liable to pay tax again on such turnover.", "footnote": "", "is_definition": false, "sort_order": 500 }, { "number": "6", "title": "Section 6(2)(a)", "chapter": null, "content": "Where a dealer buys or sells goods specified in Schedule II on behalf of his principal for a fixed consideration (commission agent), both commission agent and principal shall be jointly and severally liable to pay tax under this Act.", "footnote": "", "is_definition": false, "sort_order": 510 }, { "number": "6", "title": "Section 6(2)(b)", "chapter": null, "content": "If either the principal or commission agent proves to the satisfaction of the Commissioner that tax has been paid by the other, the former shall not be liable to pay tax on such sale.", "footnote": "", "is_definition": false, "sort_order": 520 }, { "number": "7", "title": "Section 7. Liability of dealer registered under Central Act No. 74 of 1956", "chapter": null, "content": "Liability of dealer registered under Central Act No. 74 of 1956.", "footnote": "74 of 1956", "is_definition": false, "sort_order": 530 }, { "number": "7", "title": "Section 7(1)", "chapter": null, "content": "Every dealer registered under the Central Sales Tax Act, 1956 who is not liable to pay tax under Section 5 shall nevertheless be liable to pay tax on his sales of goods at the rate specified in Section 8.", "footnote": "74 of 1956", "is_definition": false, "sort_order": 540 }, { "number": "7", "title": "Section 7(2)", "chapter": null, "content": "Every dealer to whom sub-section (1) applies shall be deemed to be a registered dealer for the purposes of Sections 19, 21, 25 and 41.", "footnote": "", "is_definition": false, "sort_order": 550 }, { "number": "57", "title": "CHAPTER IV - LEVY OF TAX", "chapter": "CHAPTER IV", "content": "CHAPTER IV - LEVY OF TAX", "footnote": "", "is_definition": false, "sort_order": 560 }, { "number": "8", "title": "Section 8. Levy of tax", "chapter": null, "content": "Levy of tax.", "footnote": "", "is_definition": false, "sort_order": 570 }, { "number": "8", "title": "Section 8", "chapter": null, "content": "Tax shall be levied on the taxable turnover of a dealer liable to pay tax under this Act at the rates specified in Schedule II.", "footnote": "", "is_definition": false, "sort_order": 580 }, { "number": "9", "title": "Section 9. Levy of purchase tax", "chapter": null, "content": "Levy of purchase tax.", "footnote": "", "is_definition": false, "sort_order": 590 }, { "number": "9", "title": "Section 9(1)", "chapter": null, "content": "Every dealer who in the course of his business purchases goods specified in Schedule II from a person other than a registered dealer, or from a registered dealer under circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods.", "footnote": "", "is_definition": false, "sort_order": 600 }, { "number": "9", "title": "Section 9(2)", "chapter": null, "content": "No tax under this section shall be levied on any dealer whose turnover in a year does not exceed the limit prescribed under sub-section (1) of Section 5.", "footnote": "", "is_definition": false, "sort_order": 610 }, { "number": "10", "title": "Section 10. Composition of tax", "chapter": null, "content": "Composition of tax.", "footnote": "", "is_definition": false, "sort_order": 620 }, { "number": "10", "title": "Section 10(1)(a)", "chapter": null, "content": "The Commissioner may permit any registered dealer who carries on business of executing works contract to pay a lump sum by way of composition in lieu of tax payable by him under this Act at a rate not exceeding 15 percent.", "footnote": "", "is_definition": false, "sort_order": 630 }, { "number": "10", "title": "Section 10(2)(a)", "chapter": null, "content": "Any registered dealer whose turnover in any year does not exceed five lakh rupees may opt to pay a lump sum in lieu of tax payable under clause (1) of Section 8.", "footnote": "", "is_definition": false, "sort_order": 640 }, { "number": "11", "title": "Section 11. Dealer not to pass on burden of tax to agriculturists in certain circumstances", "chapter": null, "content": "Dealer not to pass on burden of tax to agriculturists in certain circumstances.", "footnote": "", "is_definition": false, "sort_order": 650 }, { "number": "11", "title": "Section 11", "chapter": null, "content": "No dealer shall collect any amount by way of tax from any person who sells agricultural or horticultural produce grown by himself or on his land.", "footnote": "", "is_definition": false, "sort_order": 660 }, { "number": "12", "title": "Section 12. Rate of tax on container or packing material", "chapter": null, "content": "Rate of tax on container or packing material.", "footnote": "", "is_definition": false, "sort_order": 670 }, { "number": "12", "title": "Section 12", "chapter": null, "content": "Where any goods packed in a container or packing material are sold or purchased, tax shall be levied on the sale or purchase of such container or packing material at the same rate as applicable to the goods packed therein.", "footnote": "", "is_definition": false, "sort_order": 680 }, { "number": "12", "title": "Proviso to Section 12", "chapter": null, "content": "Provided that no tax shall be levied on container or packing material where the goods packed therein are exempt from tax under Section 15.", "footnote": "", "is_definition": false, "sort_order": 690 }, { "number": "13", "title": "Section 13. Rebate of input tax", "chapter": null, "content": "Rebate of input tax.", "footnote": "", "is_definition": false, "sort_order": 700 }, { "number": "13", "title": "Section 13(1)", "chapter": null, "content": "Subject to prescribed terms and conditions, input tax rebate shall be claimed by or allowed to a registered dealer on purchases of goods specified in Schedule II.", "footnote": "", "is_definition": false, "sort_order": 710 }, { "number": "13", "title": "Section 13(2)", "chapter": null, "content": "Input tax rebate shall be claimed by the registered dealer receiving goods for sale on commission.", "footnote": "", "is_definition": false, "sort_order": 720 }, { "number": "13", "title": "Section 13(3)", "chapter": null, "content": "Input tax rebate shall be adjusted against tax payable under this Act or under the Central Sales Tax Act, 1956.", "footnote": "74 of 1956", "is_definition": false, "sort_order": 730 }, { "number": "13", "title": "Section 13(4)", "chapter": null, "content": "Any unadjusted input tax rebate on goods exported out of India or sold to a unit in Special Economic Zone shall be refunded.", "footnote": "", "is_definition": false, "sort_order": 740 }, { "number": "14", "title": "Section 14. Burden of proof", "chapter": null, "content": "Burden of proof.", "footnote": "", "is_definition": false, "sort_order": 750 }, { "number": "14", "title": "Section 14", "chapter": null, "content": "The burden of proving that any sale or purchase made by a dealer is not liable to tax under Section 8 or Section 9 or that he is eligible for input tax rebate under Section 13 shall be on the dealer.", "footnote": "", "is_definition": false, "sort_order": 760 }, { "number": "15", "title": "Section 15. Tax-free goods", "chapter": null, "content": "Tax-free goods.", "footnote": "", "is_definition": false, "sort_order": 770 }, { "number": "15", "title": "Section 15(1)", "chapter": null, "content": "No tax shall be payable on the sale or purchase of goods specified in Schedule I, subject to conditions and exceptions specified therein.", "footnote": "", "is_definition": false, "sort_order": 780 }, { "number": "80", "title": "CHAPTER V - REGISTRATION OF DEALERS", "chapter": "CHAPTER V", "content": "CHAPTER V - REGISTRATION OF DEALERS", "footnote": "", "is_definition": false, "sort_order": 790 }, { "number": "16", "title": "Section 16. Registration of dealers", "chapter": null, "content": "Registration of dealers.", "footnote": "", "is_definition": false, "sort_order": 800 }, { "number": "16", "title": "Section 16(1)", "chapter": null, "content": "Every dealer whose turnover exceeds the limit specified in sub-section (1) of Section 4 shall get himself registered within thirty days from the commencement of this Act.", "footnote": "", "is_definition": false, "sort_order": 810 }, { "number": "16", "title": "Section 16(2)(a)", "chapter": null, "content": "Every dealer who becomes liable to registration shall apply for registration within the prescribed period.", "footnote": "", "is_definition": false, "sort_order": 820 }, { "number": "16", "title": "Section 16(3)(a)", "chapter": null, "content": "Every dealer required to get himself registered shall apply to the Commissioner in the prescribed form with an application fee of five hundred rupees.", "footnote": "", "is_definition": false, "sort_order": 830 }, { "number": "16", "title": "Section 16(4)(a)", "chapter": null, "content": "On receipt of application, the authority shall grant a provisional registration certificate in the prescribed form.", "footnote": "", "is_definition": false, "sort_order": 840 }, { "number": "16", "title": "Section 16(4)(b)", "chapter": null, "content": "After verifying particulars and documents, the Commissioner shall issue a permanent registration certificate within thirty days.", "footnote": "", "is_definition": false, "sort_order": 850 }, { "number": "16", "title": "Section 16(10)", "chapter": null, "content": "The Commissioner may, either on application or suomotu, cancel the registration certificate of a dealer under specified circumstances.", "footnote": "", "is_definition": false, "sort_order": 860 }, { "number": "17", "title": "Section 17. Provisional registration of intending manufacturers", "chapter": null, "content": "Provisional registration of intending manufacturers.", "footnote": "65 of 1951", "is_definition": false, "sort_order": 870 }, { "number": "17", "title": "Section 17(1)", "chapter": null, "content": "Any person intending to establish an industrial unit in the State for manufacturing goods for sale exceeding one lakh rupees per annum may apply for provisional registration.", "footnote": "65 of 1951", "is_definition": false, "sort_order": 880 }, { "number": "18", "title": "Section 18. Registration of persons liable to deduct tax at source", "chapter": null, "content": "Registration of persons liable to deduct tax at source.", "footnote": "", "is_definition": false, "sort_order": 890 }, { "number": "18", "title": "Section 18(1)", "chapter": null, "content": "Every person liable to deduct tax at source under Section 27 shall obtain a certificate of registration from the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 900 }, { "number": "92", "title": "CHAPTER VI - RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX", "chapter": "CHAPTER VI", "content": "CHAPTER VI - RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX", "footnote": "", "is_definition": false, "sort_order": 910 }, { "number": "19", "title": "Section 19. Returns", "chapter": null, "content": "Returns.", "footnote": "", "is_definition": false, "sort_order": 920 }, { "number": "19", "title": "Section 19(1)(a)", "chapter": null, "content": "Every registered dealer and every dealer required by notice shall furnish returns in the prescribed form and manner.", "footnote": "", "is_definition": false, "sort_order": 930 }, { "number": "19", "title": "Section 19(2)", "chapter": null, "content": "If any dealer discovers any omission or error in a return furnished by him, he may furnish a revised return within the prescribed time.", "footnote": "", "is_definition": false, "sort_order": 940 }, { "number": "19", "title": "Section 19(3)", "chapter": null, "content": "Every dealer required to file a return shall pay the full amount of tax due according to such return.", "footnote": "", "is_definition": false, "sort_order": 950 }, { "number": "20", "title": "Section 20. Submission of returns by persons liable to deduct tax at source", "chapter": null, "content": "Submission of returns by persons liable to deduct tax at source.", "footnote": "", "is_definition": false, "sort_order": 960 }, { "number": "20", "title": "Section 20(1)", "chapter": null, "content": "Every person registered under Section 18 shall furnish returns to the prescribed authority.", "footnote": "", "is_definition": false, "sort_order": 970 }, { "number": "21", "title": "Section 21. Assessment of tax", "chapter": null, "content": "Assessment of tax.", "footnote": "", "is_definition": false, "sort_order": 980 }, { "number": "21", "title": "Section 21(1)", "chapter": null, "content": "The tax payable by every registered dealer shall be assessed separately for each year.", "footnote": "", "is_definition": false, "sort_order": 990 }, { "number": "21", "title": "Section 21(4)(a)", "chapter": null, "content": "The Commissioner shall serve a notice on a registered dealer directing him to appear and produce evidence or accounts in support of returns.", "footnote": "", "is_definition": false, "sort_order": 1000 }, { "number": "21", "title": "Section 21(5)", "chapter": null, "content": "If a dealer fails to furnish returns or keep proper accounts, the Commissioner shall assess the tax to the best of his judgment.", "footnote": "", "is_definition": false, "sort_order": 1010 }, { "number": "22", "title": "Section 22. Assessment or re-assessment of tax in certain circumstances", "chapter": null, "content": "Assessment or re-assessment of tax in certain circumstances.", "footnote": "", "is_definition": false, "sort_order": 1020 }, { "number": "22", "title": "Section 22(1)", "chapter": null, "content": "Where an assessment or re-assessment of tax has been made and any turnover has escaped assessment or been under-assessed, the Commissioner may proceed to assess or re-assess the tax within three calendar years.", "footnote": "", "is_definition": false, "sort_order": 1030 }, { "number": "23", "title": "Section 23. Exclusion of time in assessment proceedings", "chapter": null, "content": "Exclusion of time in assessment proceedings.", "footnote": "", "is_definition": false, "sort_order": 1040 }, { "number": "23", "title": "Section 23", "chapter": null, "content": "In computing the period of limitation for assessment, the time during which proceedings were stayed by court order shall be excluded.", "footnote": "", "is_definition": false, "sort_order": 1050 }, { "number": "24", "title": "Section 24. Appearance before assessing authorities", "chapter": null, "content": "Appearance before assessing authorities.", "footnote": "", "is_definition": false, "sort_order": 1060 }, { "number": "24", "title": "Section 24(1)", "chapter": null, "content": "Any dealer required to appear before an authority under this Act may appear by a relative, chartered accountant, or tax practitioner.", "footnote": "", "is_definition": false, "sort_order": 1070 }, { "number": "25", "title": "Section 25. Payment and recovery of tax, interest, penalty and other dues", "chapter": null, "content": "Payment and recovery of tax, interest, penalty and other dues.", "footnote": "20 of 1959; 5 of 1995", "is_definition": false, "sort_order": 1080 }, { "number": "25", "title": "Section 25(1)", "chapter": null, "content": "Tax payable for each year shall be paid in the prescribed manner and at prescribed intervals.", "footnote": "", "is_definition": false, "sort_order": 1090 }, { "number": "25", "title": "Section 25(11)(b)", "chapter": null, "content": "Any unpaid tax, interest or penalty shall be recoverable as arrears of land revenue under the Chhattisgarh Land Revenue Code, 1959.", "footnote": "20 of 1959", "is_definition": false, "sort_order": 1100 }, { "number": "26", "title": "Section 26. Payment of tax in advance before assessment in case of failure to furnish returns", "chapter": null, "content": "Payment of tax in advance before assessment in case of failure to furnish returns.", "footnote": "", "is_definition": false, "sort_order": 1110 }, { "number": "26", "title": "Section 26(1)", "chapter": null, "content": "Where a registered dealer fails to furnish returns, the Commissioner may require him to pay tax in advance before assessment.", "footnote": "", "is_definition": false, "sort_order": 1120 }, { "number": "27", "title": "Section 27. Deduction and payment of tax in certain cases", "chapter": null, "content": "Deduction and payment of tax in certain cases.", "footnote": "", "is_definition": false, "sort_order": 1130 }, { "number": "27", "title": "Section 27(1)", "chapter": null, "content": "Any person paying money to a dealer pursuant to a contract shall deduct tax at source where the bill amount exceeds five thousand rupees.", "footnote": "", "is_definition": false, "sort_order": 1140 }, { "number": "27", "title": "Section 27(2)", "chapter": null, "content": "Any person awarding a works contract exceeding three lakh rupees shall deduct two percent towards tax before making payment to the contractor.", "footnote": "", "is_definition": false, "sort_order": 1150 }, { "number": "28", "title": "Section 28. Saving for persons liable to deduct tax at source", "chapter": null, "content": "Saving for persons liable to deduct tax at source.", "footnote": "", "is_definition": false, "sort_order": 1160 }, { "number": "28", "title": "Section 28", "chapter": null, "content": "No deduction towards tax shall be made if the dealer produces a certificate of exemption from the prescribed authority.", "footnote": "", "is_definition": false, "sort_order": 1170 }, { "number": "29", "title": "Section 29. Special mode of recovery", "chapter": null, "content": "Special mode of recovery.", "footnote": "", "is_definition": false, "sort_order": 1180 }, { "number": "29", "title": "Section 29(1)", "chapter": null, "content": "The Commissioner may by notice require any person from whom money is due to the dealer to pay such money to the credit of the State Government.", "footnote": "", "is_definition": false, "sort_order": 1190 }, { "number": "30", "title": "Section 30. Payment of tax in case of transfer or discontinuance of business", "chapter": null, "content": "Payment of tax in case of transfer or discontinuance of business.", "footnote": "5 of 1995", "is_definition": false, "sort_order": 1200 }, { "number": "30", "title": "Section 30(1)", "chapter": null, "content": "When ownership of a business is transferred, the transferor and transferee shall be jointly and severally liable to pay tax due up to the date of transfer.", "footnote": "", "is_definition": false, "sort_order": 1210 }, { "number": "31", "title": "Section 31. Liability of firms", "chapter": null, "content": "Liability of firms.", "footnote": "", "is_definition": false, "sort_order": 1220 }, { "number": "31", "title": "Section 31", "chapter": null, "content": "Where a firm is liable to pay tax under this Act, the firm and every partner of the firm shall be jointly and severally liable.", "footnote": "", "is_definition": false, "sort_order": 1230 }, { "number": "32", "title": "Section 32. Transfers to defraud revenue void", "chapter": null, "content": "Transfers to defraud revenue void.", "footnote": "5 of 1995; 20 of 1959", "is_definition": false, "sort_order": 1240 }, { "number": "32", "title": "Section 32", "chapter": null, "content": "Where a dealer creates a charge on or transfers any assets to defraud revenue during pendency of proceedings, such charge or transfer shall be void.", "footnote": "5 of 1995; 20 of 1959", "is_definition": false, "sort_order": 1250 }, { "number": "33", "title": "Section 33. Assessment/re-assessment of legal representatives", "chapter": null, "content": "Assessment/re-assessment of legal representatives.", "footnote": "", "is_definition": false, "sort_order": 1260 }, { "number": "33", "title": "Section 33", "chapter": null, "content": "Where a dealer dies, his executor, administrator or legal representative shall be liable to the extent of the assets of the deceased in his hands.", "footnote": "", "is_definition": false, "sort_order": 1270 }, { "number": "34", "title": "Section 34. Assessment in special cases", "chapter": null, "content": "Assessment in special cases.", "footnote": "", "is_definition": false, "sort_order": 1280 }, { "number": "34", "title": "Section 34", "chapter": null, "content": "In case of a minor or incapacitated person, the guardian, trustee or agent shall be assessed in like manner and to the same extent.", "footnote": "", "is_definition": false, "sort_order": 1290 }, { "number": "35", "title": "Section 35. Tax to be first charge", "chapter": null, "content": "Tax to be first charge.", "footnote": "1 of 1956", "is_definition": false, "sort_order": 1300 }, { "number": "35", "title": "Section 35", "chapter": null, "content": "Subject to Section 530 of the Companies Act, 1956, any tax, penalty or interest payable by a dealer shall be a first charge on his property.", "footnote": "1 of 1956", "is_definition": false, "sort_order": 1310 }, { "number": "36", "title": "Section 36. Power to set aside ex-parte order", "chapter": null, "content": "Power to set aside ex-parte order.", "footnote": "", "is_definition": false, "sort_order": 1320 }, { "number": "36", "title": "Section 36", "chapter": null, "content": "Where an ex-parte assessment order is passed, the dealer may apply within thirty days to set aside the order upon showing sufficient cause.", "footnote": "", "is_definition": false, "sort_order": 1330 }, { "number": "37", "title": "Section 37. Collection of tax by dealers", "chapter": null, "content": "Collection of tax by dealers.", "footnote": "", "is_definition": false, "sort_order": 1340 }, { "number": "37", "title": "Section 37(1)", "chapter": null, "content": "No person other than a registered dealer shall collect any amount by way of tax under this Act.", "footnote": "", "is_definition": false, "sort_order": 1350 }, { "number": "38", "title": "Section 38. Sales not liable to tax", "chapter": null, "content": "Sales not liable to tax.", "footnote": "74 of 1956; 1 of 1944", "is_definition": false, "sort_order": 1360 }, { "number": "38", "title": "Section 38(1)", "chapter": null, "content": "No tax shall be imposed on sales occurring outside the State, in the course of inter-State trade or commerce, or in the course of import or export.", "footnote": "74 of 1956", "is_definition": false, "sort_order": 1370 }, { "number": "139", "title": "CHAPTER VII - REFUNDS", "chapter": "CHAPTER VII", "content": "CHAPTER VII - REFUNDS", "footnote": "", "is_definition": false, "sort_order": 1380 }, { "number": "39", "title": "Section 39. Refunds", "chapter": null, "content": "Refunds.", "footnote": "74 of 1956", "is_definition": false, "sort_order": 1390 }, { "number": "39", "title": "Section 39(1)", "chapter": null, "content": "The Commissioner shall refund to a dealer any tax, penalty or interest paid in excess of the amount due from him under this Act.", "footnote": "", "is_definition": false, "sort_order": 1400 }, { "number": "40", "title": "Section 40. Power to withhold refund in certain cases", "chapter": null, "content": "Power to withhold refund in certain cases.", "footnote": "", "is_definition": false, "sort_order": 1410 }, { "number": "40", "title": "Section 40", "chapter": null, "content": "Where an order giving rise to a refund is subject to appeal or revision, the Commissioner may withhold the refund if it is likely to adversely affect revenue.", "footnote": "", "is_definition": false, "sort_order": 1420 }, { "number": "144", "title": "CHAPTER VIII - ACCOUNTS AND ISSUANCE OF BILLS, INVOICES OR CASH MEMOS", "chapter": "CHAPTER VIII", "content": "CHAPTER VIII - ACCOUNTS AND ISSUANCE OF BILLS, INVOICES OR CASH MEMOS", "footnote": "", "is_definition": false, "sort_order": 1430 }, { "number": "41", "title": "Section 41. Accounts", "chapter": null, "content": "Accounts.", "footnote": "", "is_definition": false, "sort_order": 1440 }, { "number": "41", "title": "Section 41(1)", "chapter": null, "content": "Every registered dealer and every dealer liable to pay tax shall keep true and correct accounts of his purchases, sales and stock.", "footnote": "", "is_definition": false, "sort_order": 1450 }, { "number": "41", "title": "Section 41(2)", "chapter": null, "content": "Every dealer whose turnover exceeds forty lakh rupees in a year shall get his accounts audited by a Chartered Accountant.", "footnote": "", "is_definition": false, "sort_order": 1460 }, { "number": "42", "title": "Section 42. Issuance of bills, invoices or cash memos by dealers", "chapter": null, "content": "Issuance of bills, invoices or cash memos by dealers.", "footnote": "", "is_definition": false, "sort_order": 1470 }, { "number": "42", "title": "Section 42(1)", "chapter": null, "content": "Every registered dealer shall issue a bill, invoice or cash memo for every sale made by him.", "footnote": "", "is_definition": false, "sort_order": 1480 }, { "number": "150", "title": "CHAPTER IX - POWERS OF COMMISSIONER AND DELEGATION", "chapter": "CHAPTER IX", "content": "CHAPTER IX - POWERS OF COMMISSIONER AND DELEGATION", "footnote": "", "is_definition": false, "sort_order": 1490 }, { "number": "43", "title": "Section 43. Delegation of Commissioner's powers and duties", "chapter": null, "content": "Delegation of Commissioner's powers and duties.", "footnote": "", "is_definition": false, "sort_order": 1500 }, { "number": "43", "title": "Section 43", "chapter": null, "content": "The Commissioner may by order in writing delegate any of his powers and duties to any person appointed under Section 3 to assist him.", "footnote": "", "is_definition": false, "sort_order": 1510 }, { "number": "44", "title": "Section 44. Transfer of proceedings", "chapter": null, "content": "Transfer of proceedings.", "footnote": "", "is_definition": false, "sort_order": 1520 }, { "number": "44", "title": "Section 44(1)", "chapter": null, "content": "The Commissioner may transfer any proceeding or class of proceedings from himself to any officer or from one officer to another.", "footnote": "", "is_definition": false, "sort_order": 1530 }, { "number": "45", "title": "Section 45. Power of Commissioner and his assistants to take evidence on oath", "chapter": null, "content": "Power of Commissioner and his assistants to take evidence on oath.", "footnote": "5 of 1908; 45 of 1860", "is_definition": false, "sort_order": 1540 }, { "number": "45", "title": "Section 45(1)", "chapter": null, "content": "The Board, Commissioner and appointed officers shall have powers of a civil court under the Code of Civil Procedure, 1908 for summoning witnesses and compelling production of documents.", "footnote": "5 of 1908", "is_definition": false, "sort_order": 1550 }, { "number": "46", "title": "Section 46. Power of Commissioner to call for information in certain cases", "chapter": null, "content": "Power of Commissioner to call for information in certain cases.", "footnote": "", "is_definition": false, "sort_order": 1560 }, { "number": "46", "title": "Section 46", "chapter": null, "content": "The Commissioner may require any firm, trustee, buyer or seller to furnish details of partners, beneficiaries or transaction particulars.", "footnote": "", "is_definition": false, "sort_order": 1570 }, { "number": "47", "title": "Section 47. Power of Commissioner to stay proceedings", "chapter": null, "content": "Power of Commissioner to stay proceedings.", "footnote": "", "is_definition": false, "sort_order": 1580 }, { "number": "47", "title": "Section 47", "chapter": null, "content": "The Commissioner may by general or special order stay assessment proceedings pending examination of a question of law.", "footnote": "", "is_definition": false, "sort_order": 1590 }, { "number": "161", "title": "CHAPTER X - APPEAL, REVISION AND RECTIFICATION", "chapter": "CHAPTER X", "content": "CHAPTER X - APPEAL, REVISION AND RECTIFICATION", "footnote": "", "is_definition": false, "sort_order": 1600 }, { "number": "48", "title": "Section 48. Appeal", "chapter": null, "content": "Appeal.", "footnote": "", "is_definition": false, "sort_order": 1610 }, { "number": "48", "title": "Section 48(1)", "chapter": null, "content": "Any dealer or person aggrieved by an order of assessment, re-assessment or penalty may appeal to the Appellate Deputy Commissioner.", "footnote": "", "is_definition": false, "sort_order": 1620 }, { "number": "48", "title": "Section 48(2)", "chapter": null, "content": "Any person aggrieved by an order passed in appeal under sub-section (1) may appeal to the Board.", "footnote": "", "is_definition": false, "sort_order": 1630 }, { "number": "49", "title": "Section 49. Power of revision by Commissioner", "chapter": null, "content": "Power of revision by Commissioner.", "footnote": "", "is_definition": false, "sort_order": 1640 }, { "number": "49", "title": "Section 49(1)", "chapter": null, "content": "The Commissioner may suomotu or on application call for and examine the record of any proceeding for the purpose of revision.", "footnote": "", "is_definition": false, "sort_order": 1650 }, { "number": "50", "title": "Section 50. Additional evidence in appeal or revision", "chapter": null, "content": "Additional evidence in appeal or revision.", "footnote": "", "is_definition": false, "sort_order": 1660 }, { "number": "50", "title": "Section 50", "chapter": null, "content": "No party to an appeal or revision shall be entitled to produce additional evidence except under specified circumstances.", "footnote": "", "is_definition": false, "sort_order": 1670 }, { "number": "51", "title": "Section 51. Court fee stamps on memorandum of appeal and application for revision", "chapter": null, "content": "Court fee stamps on memorandum of appeal and application for revision.", "footnote": "", "is_definition": false, "sort_order": 1680 }, { "number": "51", "title": "Section 51", "chapter": null, "content": "Every memorandum of appeal or application for revision shall bear court fee stamps of the prescribed value.", "footnote": "", "is_definition": false, "sort_order": 1690 }, { "number": "52", "title": "Section 52. Application of Sections 4 and 12 of Limitation Act, 1963", "chapter": null, "content": "Application of Sections 4 and 12 of Limitation Act, 1963.", "footnote": "36 of 1963", "is_definition": false, "sort_order": 1700 }, { "number": "52", "title": "Section 52", "chapter": null, "content": "In computing the period of limitation, Sections 4 and 12 of the Limitation Act, 1963 shall apply.", "footnote": "36 of 1963", "is_definition": false, "sort_order": 1710 }, { "number": "53", "title": "Section 53. Extension of period of limitation in certain cases", "chapter": null, "content": "Extension of period of limitation in certain cases.", "footnote": "36 of 1963", "is_definition": false, "sort_order": 1720 }, { "number": "53", "title": "Section 53", "chapter": null, "content": "Section 5 of the Limitation Act, 1963 shall apply to appeals and applications for revision under this Act.", "footnote": "36 of 1963", "is_definition": false, "sort_order": 1730 }, { "number": "54", "title": "Section 54. Power of Commissioner, Appellate Deputy Commissioner or Board to impose penalty in certain circumstances", "chapter": null, "content": "Power of Commissioner, Appellate Deputy Commissioner or Board to impose penalty in certain circumstances.", "footnote": "", "is_definition": false, "sort_order": 1740 }, { "number": "54", "title": "Section 54(1)", "chapter": null, "content": "If the Commissioner, Appellate Deputy Commissioner or Board is satisfied that a dealer has concealed his turnover, penalty proceedings may be initiated.", "footnote": "", "is_definition": false, "sort_order": 1750 }, { "number": "54", "title": "Section 54(2)", "chapter": null, "content": "Penalty imposed shall not be less than three times but shall not exceed five times the tax evaded.", "footnote": "", "is_definition": false, "sort_order": 1760 }, { "number": "55", "title": "Section 55. Statement of case to High Court", "chapter": null, "content": "Statement of case to High Court.", "footnote": "", "is_definition": false, "sort_order": 1770 }, { "number": "55", "title": "Section 55(1)", "chapter": null, "content": "Within sixty days from the date of communication of an order, a dealer or the Commissioner may apply to the Board to refer any question of law to the High Court.", "footnote": "", "is_definition": false, "sort_order": 1780 }, { "number": "56", "title": "Section 56. Rectification of mistakes", "chapter": null, "content": "Rectification of mistakes.", "footnote": "", "is_definition": false, "sort_order": 1790 }, { "number": "56", "title": "Section 56(1)", "chapter": null, "content": "The Commissioner, Appellate Deputy Commissioner or Board may rectify any clerical or arithmetical mistake apparent from the record within six months.", "footnote": "", "is_definition": false, "sort_order": 1800 }, { "number": "182", "title": "CHAPTER XI - DETECTION AND PREVENTION OF TAX EVASION", "chapter": "CHAPTER XI", "content": "CHAPTER XI - DETECTION AND PREVENTION OF TAX EVASION", "footnote": "", "is_definition": false, "sort_order": 1810 }, { "number": "57", "title": "Section 57. Constitution of committee and power of Commissioner to investigate tax evasion", "chapter": null, "content": "Constitution of committee and power of Commissioner to investigate tax evasion.", "footnote": "2 of 1974", "is_definition": false, "sort_order": 1820 }, { "number": "57", "title": "Section 57(1)", "chapter": null, "content": "The State Government may constitute a committee for detection and investigation of tax evasion.", "footnote": "", "is_definition": false, "sort_order": 1830 }, { "number": "57", "title": "Section 57(3)", "chapter": null, "content": "The Commissioner or authorized officer may enter and search any business premises, inspect accounts, and seize documents.", "footnote": "", "is_definition": false, "sort_order": 1840 }, { "number": "58", "title": "Section 58. Establishment of check-posts and erection of barriers", "chapter": null, "content": "Establishment of check-posts and erection of barriers.", "footnote": "", "is_definition": false, "sort_order": 1850 }, { "number": "58", "title": "Section 58(1)", "chapter": null, "content": "The State Government or Commissioner may establish check-posts and erect barriers at specified places to prevent tax evasion.", "footnote": "", "is_definition": false, "sort_order": 1860 }, { "number": "59", "title": "Section 59. Transit of goods by road through State and issue of transit pass", "chapter": null, "content": "Transit of goods by road through State and issue of transit pass.", "footnote": "", "is_definition": false, "sort_order": 1870 }, { "number": "59", "title": "Section 59(1)", "chapter": null, "content": "When a vehicle carrying goods enters the State and is destined for a place outside the State, the driver shall obtain a transit pass at the first check-post and deliver it at the last check-post.", "footnote": "", "is_definition": false, "sort_order": 1880 }, { "number": "60", "title": "Section 60. Power to inspect places of loading and unloading", "chapter": null, "content": "Power to inspect places of loading and unloading.", "footnote": "", "is_definition": false, "sort_order": 1890 }, { "number": "60", "title": "Section 60", "chapter": null, "content": "Any sales tax officer not below the rank of Assistant Sales Tax Officer may inspect places of loading and unloading of goods.", "footnote": "", "is_definition": false, "sort_order": 1900 }, { "number": "61", "title": "Section 61. Power to inspect goods in transit", "chapter": null, "content": "Power to inspect goods in transit.", "footnote": "", "is_definition": false, "sort_order": 1910 }, { "number": "61", "title": "Section 61", "chapter": null, "content": "The Commissioner or authorized officer may intercept and inspect any vehicle carrying goods in transit.", "footnote": "", "is_definition": false, "sort_order": 1920 }, { "number": "62", "title": "Section 62. Control over clearing, forwarding or booking agents and transporters", "chapter": null, "content": "Control over clearing, forwarding or booking agents and transporters.", "footnote": "", "is_definition": false, "sort_order": 1930 }, { "number": "62", "title": "Section 62", "chapter": null, "content": "Every clearing, forwarding or booking agent and transporter shall maintain records of goods handled and furnish information to the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 1940 }, { "number": "63", "title": "Section 63. Power to call for information from banking and non-banking financial companies", "chapter": null, "content": "Power to call for information from banking and non-banking financial companies.", "footnote": "", "is_definition": false, "sort_order": 1950 }, { "number": "63", "title": "Section 63", "chapter": null, "content": "The Commissioner may call for information from banking and non-banking financial companies relating to transactions of any dealer.", "footnote": "", "is_definition": false, "sort_order": 1960 }, { "number": "198", "title": "CHAPTER XII - OFFENCES AND PENALTIES", "chapter": "CHAPTER XII", "content": "CHAPTER XII - OFFENCES AND PENALTIES", "footnote": "", "is_definition": false, "sort_order": 1970 }, { "number": "64", "title": "Section 64. Offences and penalties", "chapter": null, "content": "Offences and penalties.", "footnote": "", "is_definition": false, "sort_order": 1980 }, { "number": "64", "title": "Section 64(1)", "chapter": null, "content": "Any person who fails to get registered, fails to furnish returns, or submits false returns or accounts shall be punishable with simple imprisonment or fine.", "footnote": "", "is_definition": false, "sort_order": 1990 }, { "number": "201", "title": "CHAPTER XIII - MISCELLANEOUS", "chapter": "CHAPTER XIII", "content": "CHAPTER XIII - MISCELLANEOUS", "footnote": "", "is_definition": false, "sort_order": 2000 }, { "number": "65", "title": "Section 65. Production of tax clearance certificate", "chapter": null, "content": "Production of tax clearance certificate.", "footnote": "", "is_definition": false, "sort_order": 2010 }, { "number": "65", "title": "Section 65", "chapter": null, "content": "Any person applying for government contracts or grants may be required to produce a tax clearance certificate.", "footnote": "", "is_definition": false, "sort_order": 2020 }, { "number": "66", "title": "Section 66. Bar of certain proceedings", "chapter": null, "content": "Bar of certain proceedings.", "footnote": "", "is_definition": false, "sort_order": 2030 }, { "number": "66", "title": "Section 66", "chapter": null, "content": "No assessment or order passed under this Act shall be called in question in any civil court.", "footnote": "", "is_definition": false, "sort_order": 2040 }, { "number": "67", "title": "Section 67. Bar of prosecution in certain cases", "chapter": null, "content": "Bar of prosecution in certain cases.", "footnote": "", "is_definition": false, "sort_order": 2050 }, { "number": "67", "title": "Section 67", "chapter": null, "content": "No prosecution for an offence under this Act shall be instituted except with the previous sanction of the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 2060 }, { "number": "68", "title": "Section 68. Protection of persons acting in good faith and limitation of suits", "chapter": null, "content": "Protection of persons acting in good faith and limitation of suits.", "footnote": "", "is_definition": false, "sort_order": 2070 }, { "number": "68", "title": "Section 68", "chapter": null, "content": "No suit, prosecution or legal proceeding shall lie against any officer for anything done in good faith under this Act.", "footnote": "", "is_definition": false, "sort_order": 2080 }, { "number": "69", "title": "Section 69. Disclosure of information by public servant", "chapter": null, "content": "Disclosure of information by public servant.", "footnote": "", "is_definition": false, "sort_order": 2090 }, { "number": "69", "title": "Section 69", "chapter": null, "content": "All particulars contained in any statement, return or account furnished under this Act shall be treated as confidential.", "footnote": "", "is_definition": false, "sort_order": 2100 }, { "number": "70", "title": "Section 70. Determination of disputed questions", "chapter": null, "content": "Determination of disputed questions.", "footnote": "", "is_definition": false, "sort_order": 2110 }, { "number": "70", "title": "Section 70", "chapter": null, "content": "If any question arises regarding applicability of tax or registration, the Commissioner shall determine such question after hearing.", "footnote": "", "is_definition": false, "sort_order": 2120 }, { "number": "214", "title": "CHAPTER XIV - POWER TO MAKE RULES, REPEAL AND SAVINGS", "chapter": "CHAPTER XIV", "content": "CHAPTER XIV - POWER TO MAKE RULES, REPEAL AND SAVINGS", "footnote": "", "is_definition": false, "sort_order": 2130 }, { "number": "71", "title": "Section 71. Power to make rules", "chapter": null, "content": "Power to make rules.", "footnote": "", "is_definition": false, "sort_order": 2140 }, { "number": "71", "title": "Section 71(1)", "chapter": null, "content": "The State Government may, by notification, make rules to carry out the purposes of this Act.", "footnote": "", "is_definition": false, "sort_order": 2150 }, { "number": "72", "title": "Section 72. Repeal and savings", "chapter": null, "content": "Repeal and savings.", "footnote": "5 of 1995", "is_definition": false, "sort_order": 2160 }, { "number": "72", "title": "Section 72(1)", "chapter": null, "content": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) is hereby repealed.", "footnote": "5 of 1995", "is_definition": false, "sort_order": 2170 }, { "number": "73", "title": "Section 73. Transitory provisions", "chapter": null, "content": "Transitory provisions.", "footnote": "", "is_definition": false, "sort_order": 2180 }, { "number": "73", "title": "Section 73", "chapter": null, "content": "Transitory provisions regarding pending assessments, appeals and registrations shall apply.", "footnote": "", "is_definition": false, "sort_order": 2190 }, { "number": "74", "title": "Section 74. Power to remove difficulties", "chapter": null, "content": "Power to remove difficulties.", "footnote": "", "is_definition": false, "sort_order": 2200 }, { "number": "74", "title": "Section 74", "chapter": null, "content": "If any difficulty arises in giving effect to the provisions of this Act, the State Government may by order do anything not inconsistent with the provisions of this Act.", "footnote": "", "is_definition": false, "sort_order": 2210 }, { "number": "223", "title": "Schedule - Schedule I", "chapter": null, "content": "Goods exempted from tax under Section 15.", "footnote": "", "is_definition": false, "sort_order": 2220 }, { "number": "224", "title": "Schedule - Schedule II", "chapter": null, "content": "Goods taxable at specified rates under Section 8.", "footnote": "", "is_definition": false, "sort_order": 2230 }, { "number": "225", "title": "Schedule - Schedule III", "chapter": null, "content": "Goods taxable at purchase point under Section 9.", "footnote": "", "is_definition": false, "sort_order": 2240 } ], "metadata": { "Act ID": "200502", "Act Number": "2", "Enactment Date": "2005-03-01", "Act Year": "2005", "Short Title": "Chhattisgarh Value Added Sales Tax Act, 2005", "Department": "Law and Legislative Affairs Department", "Type": "STATE", "Location": "Chhattisgarh" }, "updated_at": "2026-09-29 21:55:17" }